TMI Blog2021 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... nd/or valuation of the goods. There is no dispute on the fact that the appellant had export order in possession, moreover, they had received the part payment against the export order therefore, it is clear that the goods which were warehoused and the goods seized by the DRI was already meant for export. In this position, the mala fide cannot be attributed to the appellant. From the provision of Foreign Trade Policy and Hand Book Procedure, it is clear that continued withholding of export consignment even if seized by any agency is not appreciated as per Foreign Trade Policy . After drawl of samples, the seized goods can be allowed to clear for exports pending investigations by accepting undertaking of the exporter - In view of the clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehoused goods has been rejected. The brief facts of the case are that the appellant made request for provisional release of the goods in dispute for re-export/export in terms of the Order dated 15.09.2021 passed by the Hon ble Gujarat High Court in Special Civil Application 7840/2021 wherein, the appellant was permitted to make the application for provisional release in terms of Section 110A of the Customs Act, 1962 and directed the respondent to decide the application in accordance with law. The respondent Commissioner rejected the request for provisional release of the goods for export therefore, the present appeal filed by the appellant. 02. Shri Vikram Nankani, learned Senior Advocate appearing on behalf of the appellant submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department. He further submits that even in case of earlier consignments of Naptha imported by the appellant vide Bills of Entry for warehousing bearing Nos.9585811, 9585898 9586461 all dated 16.11.2020 and exports thereof was permitted without payment of duty vide three shipping bills bearing Nos. 6787230, 6788047 6802032 dated 26.11.20, 26.11.20 27.11.20 respectively. He further submits that it is nobody s case that the imported goods are prohibited. The seizure memo itself alleges that Natural Gasoline Liquid is amongst restricted category. In any event, Section 125 of Customs Act, 1962 permits release of even confiscated, prohibited goods on payment of redemption fine by using the word may conferring discretion on the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orized Representative) appearing on behalf of the revenue reiterates the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that the limited issue to be decided in the present case is that whether the seized imported goods which was warehoused by filing warehouse Bills of entry which is exclusively meant for export can be released provisionally for export or otherwise. Since the proceeding of DRI is continued, no final conclusion can be drawn as regard the allegation of DRI that whether the appellant have correctly classified the goods and/or valued the imported goods therefore, we proceed to decide only the issue of release of the goods. We find that since the goods b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per rules, regulations and notifications issued under the Customs Act, 1962. Any person may import goods except prohibited items, arms and ammunition, hazardous waste and chemicals and warehouse them in such bonded warehouses . (b) Such goods may be cleared for home consumption in accordance with provision of FTP and against authorization, wherever required. Customs duty as applicable shall be paid at the time of clearance of such goods. (c) The clearance of the warehoused goods shall be as per the provisions of the Customs Act, 1962. FOREIGN TRADE PROCEDURES 2.36 Warehousing Facility (a) Public/Private Customs Bonded Warehouses may be set up in DTA as per Chapter-IX of Customs Act, 1962, to import item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills. Therefore, in view of the clear provision under Foreign Trade Policy and Hand book Procedure as reproduced above, the goods which are under seizure is required to be released provisionally for export without payment of duty. We also find that the department could not make a prima facie case even for seizure of the goods in view of the contrary test reports. 4.2 As per our above discussion and findings, we are of the clear view that the warehoused goods which are meant for export only must be released provisionally by accepting only a bond of the total value of the goods, accordingly, we direct the concerned respondent to release the goods provisionally on execution of only a bond for full value of the goods and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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